![](bgb.png)
Dietz, J., 2006, Enterprise Ontology: Theory and
Methodology, Springer.
e3value, The e3value methodology: Exploring innovative
e-business ideas, viewed April 2013,
<http://e3value.few.vu.nl/e3family/e3value/>.
Gordijn, J., Akkermans, H. & Vliet, V., 2001, 'Designing
and evaluating e-business models', IEEE intelligent
Systems, vol 16, pp. 11--17.
Hevner & March, S 2004, 'Design Science in Information
Systems Research', MIS Quarterly, vol 28, pp. 75--
105.
Kaplan , R & Porter, , Why Medical Bills Are a Mystery,
viewed May 2013, <http://www.nytimes.com/2012/
04/15/opinion/sunday/why-medical-bills-are-a-myster
y.html?_r=3&>.
Kaplan, R & Anderson, S 2007, Time-Driven Activity
Based Costing, Harvard Business School Publishing
Corporation.
Kaplan, R. & Anderson, S., 2007, Time-Driven Activity-
Based Costing: A simpler and more powerful path to
higher profits, Harvard Business School Press.
Management and Technology Consultancy, B 2013, Spend
Management: Key Elements for Realising Cost
Savings in Procurement, <http://www.bearingpoint.
com/en-other/download/Spend_Mgmt_WP_FI_8p.pdf
>.
Moody L., & Shanks, G., 2003, 'Improving the quality of
data models: empirical validation of a quality
management framework', Information Systems, vol 28,
pp. 619--650.
Muehlen, M., 2008, 'Getting started with business process
modeling', IIR BPM Conference, Orlando, Florida.
Mulder, H. & Dietz, J., 'Business Architecture based on
the integration of Communication, Actors and
Production'.
Nuffel, Mulder & Kervel, 2009, 'Enhancing the formal
Foundations of BPMN by Enterprise Ontology',
Advances in Enterprise Engineering III, 2009, pp.
115--129.
Osterle, H., 2010, 'Memorandum on design-oriented
information systems research', European Journal of
Information Systems, vol 20, pp. 7-10.
Pesonen, L., 2001, Implementation of design to profit in a
complex and dynamic business context, viewed April
2013, <http://herkules.oulu.fi/isbn9514264509/isbn95
14264509.pdf>.
Pries-Heje, J., 2004, 'Strategies for Design Science
Research Evaluation', 16th European Conference on
Information System (ECIS).
Ray, L., 2013, Overhead Costs in a Service Industry,
<http://smallbusiness.chron.com/overhead-costs-servic
e-industry-20984.html>.
Richardson, K., 2008, 'Managing complex organizations:
Complexity thinking and the science and art of
management', Emergence, vol 10, pp. 13--26.
Roberts, & Silvester, K. J., 1996, Why ABC failed and
how it may yet succeed, viewed April 2013,
<http://maaw.info/ArticleSummaries/ArtSumRoberts9
6.htm>.
Schapper, J., Cieri, H. & Cox, J., 2005, The Ontological
and Epistemologicla Dimensions of Complex
Organisations.
Scheer, A. W., 2000, ARIS: business process modeling.
Tuunanen, T, Rothenberger, M & Chatterjee, K 2008, 'A
Design Science Research Methodology for
Information Systems Research', Journal of
Management Information Systems, vol 24, pp. 45--77.
Weinberg, G 2001, An Introduction to General Systems
Thinking, Dorset House Publishing.
Weinberg, G. M., 2001, An Introduction to General
Systems Thinking, Dorset House Publishing.
WFMC 1999, Workflow Management Coalition -
Terminology and Glossary, viewed May 2013,
<http://www.wfmc.org/standards/docs/TC-1011_term
_glossary_v3.pdf>.
Wileman, A., 2008, Driving Down Cost: How to Manage
and Cut Costs - Intelligently, Nicholas Brealey
Publishing.
APPENDIX
Demo-basedCostModel
441